Water and nutrients are the basic requirements for crop growth, which are mutually interacting and restricted. This paper studied winter wheat (wheat breed: Ji wheat 22) on changes in soil nutrient leaching in the regulation measures of water and fertilizer (two irrigation methods: traditional irrigation (A) and water-saving irrigation (B); three fertilization factors: no fertilization (CK), traditional fertilization (FC) and optimized fertilization (FO)). The results showed that under the different water and fertilizer regulations, the nitrate concentration in the soil decreased with increasing soil depth. The soil nitrate concentration in the water-saving irrigation treatment was lower than that in the traditional irrigation treatment. During wheat growth, the accumulated amount of nitrogen and phosphorus in the plant increased constantly, reaching its maximum at the mature stage. This paper analyzes the environmental benefits of winter wheat irrigation and fertilization and provides a theoretical basis for rotation system efficiency and the sustainable production of winter wheat in a plain area.